(a) On or around September 15th of each year, the Administrator shall send written notice to all non-filers of record. Non-filers shall be given thirty calendar days to provide the returns requested or the reason(s) for exemption.
(b) After the thirty-day time period has expired, a second notice shall be sent to all non-filers of record. Non-filers shall then be given ten more business days to provide the returns requested or the reason(s) for exemption.
(c) After the ten-business days time period has elapsed, the Administrator shall proceed with the subpoena program under the direction of the Regional Income Tax Agency and as requested by the Municipal Income Tax Administrator and RITA.
(d) Under the provisions of the Income Tax Code of the Village of Silver Lake, the Administrator (R.I.T.A. or the Village of Silver Lake Clerk-Treasurer) has been given the authority before to compel production of records. The Administrator may order the appearance before him of any person whom he believes to have any knowledge of a taxpayer’s income or withholdings or any information pertaining to the taxpayer under investigation whether or not the individual so ordered has actual custody of the records or the taxpayer being investigated. The Administrator is specifically authorized to order the appearance of the local manager, representative or employee of any taxpayer.
(e) Persons required to attend any hearings shall be notified not less than fifteen days prior to the time of the hearing. The notice shall show the time and place of the hearing and what books, papers or records the witness is to make available at such hearing.
(f) The notice shall be served by the Administrator, or his duly authorized agent, by delivering it to the person named personally or by leaving the notice at his usual place of business or residence, or by mailing it to the person via certified mail, return receipt requested, addressed to his usual place of business or residence. Regular mail service shall be made only upon the addressee’s refusal of certified mail or after the undelivered certified letter has been returned by the post office to the Administrator or his duly authorized agent.
(Ord. 72-1997. Passed 9-15-97.)